Câu 89: AUD: CPA Auditing and Attestation Exam

Which of the following is not true regarding an engagement to provide a written report on the application of accounting principles?

1. A. An accountant is prohibited from providing a report on the application of accounting principles to a transaction not involving the facts and circumstances of a specific entity.
2. B. The accountant's written report on the application of accounting principles should include an identification of the specific entity involved.
3. C. An accountant is prohibited from providing a report on the application of accounting principles to a proposed future transaction involving the facts and circumstances of a specific entity. — đáp án hiện tại
4. D. The accountant's written report on the application of accounting principles should include a paragraph restricting the use of the report.